Title 19: Customs Duties
CHAPTER I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)
PART 141: ENTRY OF MERCHANDISE
Subpart G: Deposit of Estimated Duties
141.104 - Computation of duties.
In computing estimated duties, fractional parts of dollars and quantities shall be rounded off in accordance with ? 159.3 of this chapter.
[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 99-64, 64 FR 43266, Aug. 10, 1999]